My daughter works at a minute lube shop and she's noticed that most of the higher end cars have the batteries under the back seat. She even had a customer try to trick her with it, "oh, where's my battery?". Women get no respect when it comes to cars. I'm her mother and I taught her most of what she knows, which is more than alot of guys. Anyway...
I'd guess it keeps the battery a bit warmer in the winter, too. The car can be boosted from under the hood, however, there are cables there. And the battery stays surprisingly tidy under there.
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